The Tax File Number Declaration - 1557 Words

Employer Obligations 3.1 Tax File Number Declaration New employees are required by law to complete a Tax File Declaration Form before they can receive any payments, which must be lodged electronically to with the Australian Tax Office within 14 days of employment. This is so the ATO can match up information provided by other sources, and to detect nondisclosure and prevent tax fraud. If a TFN is not provided, the employee can be taxed up to 49% of their income. If an employee has submitted a form for a TFN and is waiting to receive it, then the employer should deduct normal income tax for up to 28 days, after which they resume taxing at the maximum rate. There are two sections to a TFN Declaration Form, for the employer and the employee.†¦show more content†¦Superannuation is when portions of an employee’s earnings are paid to a specified fund by the employer at least every three months. When the employee has reached retirement age and is no longer working full time, they can receive this money either as a lump sum or in the form of a pension to support them in their old age. As an employer, you will need to make this payment on behalf of your employees and yourself. Some standards must be met before you are required to make payments, if your employee is younger than 18 they must work more than 30 hours a week and they must be earning more than $450 a month. Regardless of whether they receive a pension, the type of work or residency status, you are legally obliged to make payments for them. To begin paying Super, you must first choose a default fund to make payments to, if your employees can’t or don’t choose another fund. You will provide the details in Section B of the Standard Choice Form. The fund must be compliant with Super law and registered to offer a MySuper product, which you can confirm at the Superfund Lookup site. Some funds may require you to make more regular payments to join up. An employee will have the opportunity to choose their own Super fund when filling out their Standard Choice Form, which must be provided within 28 days of them requesting one. You then have two months to begin making contributions to their chosen fund. As of the time of writing, theShow MoreRelatedOpening An Offshore Bank Account1582 Words   |  7 Pagesand Financial Accounts (FBAR). You will need to file an FBAR when â€Å"†¦a U.S. person has a financial interest in, or signature authority over, one or more foreign financial accounts with an aggregate value greater than $10,000 at any time during the reporting period (calendar year). If a report is required, certain records must also be kept.† (IRS 4.26.16.1 (11-06-2015)) 1 - Foreign Account Inconsistencies Is A Big Red Flag When you fill out your tax return and you tick the box that says you have foreignRead MoreThe Commissioner Is Responsible For Establishing All Required Offices Within The Internal Revenue Service1581 Words   |  7 Pagesnot currently be under suspension or disbarment and file a written declaration with the IRS saying they are qualified to represent the party/parties. Similarly, Certified Public Accountants (CPAs) must also be free from suspension or disbarment and submit a written declaration saying they are qualified to represent the parties. Enrolled agents must just simply be free of suspension and disbarment, but are not required to submit any declaration. Practicing as an enrolled actuary is subject to theRead MoreLimits Of Code Sections 6694 And 6695 Will Cover The Understatement Of Taxpayers Liability By Tax Return1579 Words   |  7 Pagesthe understatement of taxpayer’s liability by tax return preparer and other assessable penalties with respect to the preparation of tax returns for other persons. Furthermore, this paper will define what is â€Å"practice before the IRS†, who may practice and what are the rules on return of client records. Section 6694(a) will cover Understatement Due to Unreasonable Positions, which contains two parts. As such, Section 6694(a)(1) indicates that any tax preparer, which prepares any return or claim thatRead MoreHomework Chapter 3 Essay1578 Words   |  7 Pagesbelong to the module. 3) It will return back to its previous point in the program. 4) A local variable is declared inside the module only. Only the statements inside the module can access it. 5) A local variable’s scope begins at the variable’s declaration and ends at the end of the module in which the variable is declared. 6) When you pass by value you pass a copy. When you pass by reference, you can modify the contents. 7) Global variables make debugging difficult because any statement in a programRead More1.1. Background Of The Study. . . A Tax Is A Compulsory1576 Words   |  7 Pages1.1. Background of the Study A tax is a compulsory levy imposed by the government on the income, profit or wealth of an individual, family, community, corporate or unincorporated bodies etc. Taxation is the inherent power of the state. It has exercised through the legislature. It imposes financial burdens upon subjects within its jurisdiction for the purpose of raising revenues to carry out the legitimate duties of government Taxation may not sound exciting, but it is central to the developmentRead MoreNew Business6136 Words   |  25 Pages1272 Little Rock, AR 72203 TABLE OF CONTENTS Page SALES USE TAX .......................................................................................................... 1 INCOME TAX WITHHOLDING....................................................................................... 3 MISCELLANEOUS TAX................................................................................................... 5 INDIVIDUAL ESTIMATED TAX .................................................................Read MoreMarket Entry Strategy1352 Words   |  6 Pagesinvolves filling out customer declarations. Furthermore, the company will need to ensure it carries a CE (â€Å"Communaute Europeenne† which stands for European Community) marking that â€Å"indicates that the respective party has successfully assessed the goods for compliance with European safety standards which has to be accompanied by a signed Declaration of Conformity (DoC)† (German Business Portal, 2010). Once selling products in Germany, Anna’s Car will have to pay value added tax – VAT – that all entrepreneursRead MoreBuy Back of Shares5524 Words   |  23 PagesCompanies |15 | |11. |Conditions to be followed in case of buyback of shares |17 | |12. |Income Tax Laws for buyback |20 | |13. |Accounting for buyback of shares |21 | |14. Read MoreEssay on Income Tax Fundamentals1617 Words   |  7 Pages (99) U.S. Individual Income Tax Return Last name 2011 , 2011, ending OMB No. 1545-0074 , 20 IRS Use Only—Do not write or staple in this space. * For the year Jan. 1–Dec. 31, 2011, or other tax year beginning Your first name and initial If a joint return, spouse’s first name and initial See separate instructions. Your social security number Spouse’s social security number Ivan I. Incisor Last name Irene I. Incisor Home address (number and street). If you have a P.O. boxRead MoreTaxation in the United States and Attach Form1248 Words   |  5 PagesTreasury—Internal Revenue Service U.S. Individual Income Tax Return For the year Jan. 1–Dec. 31, 2012, or other tax year beginning OMB No. 1545-0074 , 2012, ending Your first name and initial Your social security number Chanelle Chambers See separate instructions. , 20 Last name Kelly IRS Use Only—Do not write or staple in this space. Chanelle 1 1 1 1 1 1 1 1 1 Spouse’s social security number Last name If a joint return, spouse’s first name and

The Juvenile Justice System Essay examples - 1326 Words

The Juvenile Justice System Jodia M Murphy Kaplan University CJ150 Juvenile Delinquency Professor Thomas Woods July 31, 2012 Abstract This paper takes a brief look at the history and evolution of the juvenile justice system in the United States. In recent years there has been an increase of juvenile cases being transferred into the adult court system. This paper will also look at that process and the consequences of that trend. History and Evolution In the early nineteenth century juveniles were treated the same as adults when it came to the legal system. We did not have separate courts or jails for juveniles and they would often receive the same punishments as adults that had committed crimes. â€Å"At the beginning of the†¦show more content†¦There are three ways cases are sent to adult court, there is concurrent jurisdiction where certain cases can be tried in either juvenile or adult court, statutory exclusion, where certain offenses are automatically tried in adult court and judicial waiver where a hearing is held to decide whether the case will be transferred (Seigel amp; Welsh, 2011). While the process does differ from State to State there are some basic guidelines â€Å"†¦states that have transfer hearings provide a legitimate transfer hearing, sufficient notice to the child’s family and defense attorney, the right to counsel, and a statement of the reason for the court orde r regarding transfer† Seigel amp; Welsh, 2011). Depending on which side you view the transfer issue from, the consequences can be positive or negative. On the positive side the juvenile is afforded more constitutional rights in the adult system, such as a trial by jury. For some juveniles it could mean a chance of having their charges dismissed (Seigel amp; Welsh, 2011). By transferring juveniles into the adult system you are more likely to have violent offenders taken off the streets and given tougher sentences for violent crimes than they would haveShow MoreRelatedJuvenile And Juvenile Justice System752 Words   |  4 PagesThe juvenile justice system and criminal justice system also known as the adult justice system is two different systems. The juvenile justice system is children who are under the age of 18 years old. After the age of 18, it is considered to be an adult it will enter through the adult justice system. There ate states that allows youth to stay in the j uvenile justice system from age 18 until 21. The main differences between the juvenile justice system and criminal justice system is rehabilitation andRead MoreThe Juvenile Justice System And Juveniles1663 Words   |  7 Pagescriminal justice system and juveniles, there have been many landmark cases that have made a significant impact on the juvenile justice system. The cases arise from dealing with certain aspects that comes from handling juveniles entering the system. Since juveniles are very different from adults they have to deal with them a certain way and a case by case basis. The court cases concerning juveniles and the decisions that have come from them is what has made what the juvenile justice system is todayRead MoreJuveniles And The Juvenile Justice System1559 Words   |  7 PagesJuveniles committing crimes is not a new issued being introduced to society; actually, it has been an issue for centuries. However, the big question is, should juveniles be tried in adult co urts? Before answering, take into consideration every possible scenario that could have led them to commit the crime. For instance, were they the leader in the act? Did they participate in the crime? Was the juvenile even aware of what was taking place? Were they peer pressured? Did they have any other choiceRead MoreThe Juvenile Justice System For Juveniles1397 Words   |  6 Pageswere treated the same as adult criminals. If you are a young person under the age of 18 and you commit a crime, you will have your case heard in the juvenile justice system. The thing is that, it hasn’t always gone that way. The idea of a separate justice system for juveniles is just over one hundred years old (American Bar). Where did juvenile justice come from? The law was in the image of the common law of England. William Blackstone, Blackstone’s Commentaries on the Laws of England, first publishedRead MoreThe Juvenile Justice System1313 Words   |  6 Pages Today s concept of the ju venile justice system is relatively new due to significant modifications in policy overtime. The justice system has been trying to figure out effective ways to treat juvenile criminal offenders successfully for years. The justice system did not always have a special category for juveniles and their crime. Juveniles was once treated as adults when they committed crimes and were subjected to harsh punishments. The juvenile court was the culmination of efforts of the positivistRead MoreJuvenile Justice Systems833 Words   |  4 PagesIntroduction Juvenile crime is a term around the world that is difficult to pinpoint and although there are several definitions many fail to be concrete. There are many factors that play into sentencing juveniles or minors upon a crime committed. How old are they? Can they mentally form criminal intent? Are they old enough to no longer be treated as children? Some people would argue that a criminal is just that, regardless of age. Research on the other hand shows that juveniles have underdevelopedRead MoreThe Juvenile Justice System788 Words   |  3 Pages The juvenile justice system was founded with the goal to serve the best interests of the child, with an understanding that youth possessed different needs than adults. Over the course of our semester we have come across various research studies that proves that the adult system is not well equipped to house and rehabilitate the delinquents. These studies have shown that more juveniles that are transferred to the criminal justice system ends up back in the system, which means the recidivism rateRead MoreThe On The Juvenile Justice System Essay1236 Words   |  5 Pages I would request that Senator Perkins vote against the proposed amendments to the Juvenile Act. Part A Although public safety is both a legitimate and justifiable concern, the proposed changes to the purposes clause would go against the primary purpose of the juvenile justice system, rehabilitation and treatment as opposed to punishment. During the 19th century, the American legal system tended to treat juveniles who violated the criminal law much as it did adult offenders. Consequently, if courtsRead MoreJuvenile Justice And The Juvenile System4789 Words   |  20 PagesJuvenile Justice Consultant When thinking of reforming the juvenile justice system one has to think; what can we do to make this better for everyone involve? There are some programs that can be implemented when trying to make a change in the juvenile system. The main thing is getting parents or the guardian more involved in the child’s whereabouts. Secondly the community where the youth will have a place to go and have something more constructive to do to keep them out of trouble. Law enforcementRead MoreJuvenile Justice System856 Words   |  4 Pagesthe juveniles. A juvenile is someone who is at or below the upper age of the original jurisdiction in their resident state (Juvenile Justice, 2013). Juveniles due to age are not treated at the same level as adults; due to this we have Juvenile Justice. Juvenile justice was said to be considered all the way back to the early years from the English brought over to American culture from England (Juvenile Justice, 2013). Since then in America we have ha d 5 major periods in the Juvenile Justice system

Auditing and Assurance Confusion of Market Transactions

Question: Discuss about the Auditing and Assurance Confusion of Market Transactions. Answer: Introduction This particular report mainly highlights on various issues that are related to the auditors responsibility, particularly during the period when the global financial crisis took place and affected the whole society. At the time of global financial crisis, it had been found that the financial auditors were incapable to serve rational reassurance to the fiscal declarations of the firm that it was not spoiled. Moreover, they failed to provide rationale reassurance to the organizations regarding the fiscal declarations that it does not contain any material errors. The Auditing Standards of Australia imply that most of the users depend on the firms fiscal statements as the main source of data (William, Glover and Prawitt, 2016). The reason behind this is that the fiscal information users are unable to attain any kind of additional data that are required for meeting the need of any particular information. This report has been prepared for providing information to the Chartered Accounting or ganizations partner i.e. Sally Smith in order to illustrate the liability of the auditors during financial crisis (global) for expanding the entire auditing system. It can also be said that the aim of preparing this report is to scrutinize the impact of the crisis and the fluctuations in the macro economy on the auditors liability within a authoritarian environment. Financial Crisis and Auditors Liability This portion of the report deals with detailed study of global financial crisis and is related to the auditors liability. It has been found that the fiscal volatility comprehends the concept of this crisis. Nonetheless, various troubles were manifested from the side of social, economic and political environment. This period shows duration of disorder, tension and critical testing in society (Redmayne, 2013). Thus, financial crisis took place due to various state of affairs of various financial actions, an alteration and a break that exemplified the stagnation, slowdown and declination in the financial actions. As a result, financial crisis is considered to reflect on the mistrust in the whole monetary system across the world and decline in the prices of the share prices and commodities in the stock exchange. However, as per Eilifsen et al. (2013), this global crisis is considered as an opportunity to repair various factors of monetary system, particularly the shortcomings that lead to monetary downturn. The international institutions and government can beat all the negative impacts of the crisis by guiding the international fiscal reform system accurately. As this helps in maintaining transparency, accurate regulations of market, development of rules regarding securities account and maintenance of integrity among fiscal markets that strengthens the cooperation between monetary institutions across the world. Moreover, the improvement of various monetary firms become more complex due to identification of price and increases the investors risks. Additionally, accurate risk assessment and determination of its origin help in regulation augmentation and administration of economic system. As per ASA 700 i.e. Accounting Standard of Australia, there is a differentiation in Responsibilities of Auditors in Fiscal Declarations and it can be found in Para 37 to 40 ASA 700 (Louwers et al., 2013). Opined to the regulation, an auditors responsibilities include fiscal declaration presentation and he is also responsible for providing compliance statement. The auditors are also liable for addressing financial reporting and other reporting accountabilities like Report on Other Legal and Regulatory Requirements. Therefore, an auditor is responsible for financial declarations and also examines if the regulations of the firm comply with the financial reporting framework. It has been found that the evaluators are responsible for opinion issuance on fiscal declarations of an organization. During auditing, the evaluators are highly responsible for audit engagement and kind of rendered fiscal services. The evaluator also develops various missions for determining fiscal reports along with report structure (Cohen and Simnett, 2014). Additionally, the auditor practices professional skepticism during nature identification, duration and extent of auditing process. Furthermore, evaluation of audit evidences takes place for recognizing whether the fiscal declaration is free of material misstatement or not. Opined to Arens (2016), the auditors are liable for reviewing quality of monetary reporting. Auditing helps in controlling the quality through competition of the audit programs, dating and signing of the documents. Additionally, analysis, synthesis of various balance elements and profit and loss also helps in the process. The auditors are liable for detecting risk that occurs due to fraudulent activities and error and for maintaining internal control. In addition, error detection includes incorrect statistical calculations determination, misinterpretation regarding various factors and misapplication of accounting policies (Grant and Wilson, 2013). Nevertheless, fraudulent activities detection is considered as liability for the evaluators with the aim to determine the thefts of various properties and diversions. Moreover, it helps in omitting various impacts of monetary transactions on fiscal statements and misapplication of various strategies of accounting that usually result into mi sinterpretation of the users regarding economic data. It can also be said that the present financial status is affected adversely through the global crisis of economy as it leads to impact of both regional budgets of government and organizations. During the particular period, the main motivators of growth required to send at home the staff members of various corporations and the facilities of investing also decreased. Therefore, during the global financial crisis, most of the evaluators undertook several challenging works for handling the uncertainty and also the unsteady condition. Consequently, it has been found that the liability of the auditors of most of the organizations is significantly amplified in various financial circumstances (Arens, Elder and Beasley, 2014). Therefore, the auditors of the firms were required to deal with high risk and were presented by complex financial environment or else uncertain environment through the maintenance of continuous affiliation with the customers. Additionally, the connections were maintaine d through communications especially with those who oversight the accountability for fiscal declarations and along with it the communiqu with the management department. Furthermore, the evaluators were required to consider various accounts regarding planning of the strategies of auditing, going concern, understanding the operations of the organization and its environment (Claessens and Van Horen, 2015). It also includes audit of various fair value inventories, superannuation plans, consideration of audits for various fiscal statements, opinions of auditors and reveal of financial reporting. Continuance of the Association of Client It has been found that during the occurrence of financial crisis, the management department for internal controls and segregating the business practices changed the business practices of most of the organizations. Therefore, these can help in imitating the lack of integrity. Moreover, the indications are comprised of certain substances, which result an evaluator to lift questions about the correctness of the engagement of audit (William, Glover and Prawitt, 2016). At this particular situation, the auditors of the firm require to consider all the regulatory and legal compulsions with the aim to withdraw or continue the customer association. Communications with the Individuals having Knowledge about the Procedure of Financial Reporting As per Simnett, Carson and Vanstraelen (2016), the organization, equivalent governance and the Board of Directors are considered for various oversight functions of the firm. These are liable for governance that is in line with the listing regulations of ASX that develops audit committee and can play the function critically in the economic reporting. However, this particular role became more serious during global financial crisis. The reason behind this is that it includes overseeing of the established process and the maintenance of internal controls regards reliability of fiscal declarations of various organizational concerns. Moreover, the amplification of global financial crisis results into auditors liability. Thus, the evaluator along with the people of governing units counts the risks that are faced by a specified organization. However, this makes it certain about the committee that considers the account and influences the ore-existing and new risks on oversight of the accountab ility for the processes of fiscal reporting. This process involves reconfirmation with the firms management about the reporting system and internal control system (Grant and Wilson, 2013). Moreover, the organization also faces troubles regarding high liquidity risk and also contains material improbability. As a result, the appraiser is required to appraise the firms capability regarding keeping the organization in a going concern situation. Additionally, the managements judgment should be understood by the auditor for differentiating the illiquid assets value and supporting the varied information. Communication with the governing units and the management The auditors liability calls for requirement of the preservation of standard communication along with the firms governing units. During financial crisis, significance of this is considered as more vital to resolve various problems on a timely basis. Thus, the auditors can be conscious regarding the material weaknesses in the internal control procedure, which should result into development of probable material misstatement in the fiscal declarations. Moreover, the auditors of the firm put spotlight on understanding of the business operations and its external and internal environment (Kunz et al., 2014). Therefore, the auditors require assessing various factors. The auditors liability directs towards the evaluation procedure of the risk that is concerned with the material misstatement in the fiscal declarations that are owned to fraud. In addition to these, the auditors should also determine and respond to various risks that are related to fraudulent activities of business operations a nd this involves specific risks about fraud that are understood by the management department of the firm. Considerations about Going Concern Concept Opined to Barnard et al. (2014), generally the auditors of the organization require using various assumptions of going concern concept accurately in order to prepare several fiscal declarations. In addition to these, the auditors should consider the material uncertainties that are related to the business capability in order to persist as a going concern. Moreover, during global financial crisis, credit availability got reduced and at similar moment illiquidity took place for short run (Cohen and Simnett, 2014). Therefore, this implies that various potential issues might affect the procedure of prolongation of the operation of an organization as a going concern. Planning the Whole Policy of Auditing It has been found that the global financial crisis puts direction towards the requirement for development of strategy particularly for the preparation of economic audit report. An auditors responsibility includes amendments and up gradation of various data that are obtained through auditing. The accounting policy highlights the types and as per that allocate the resources, as these can be used for specific audit zones, materiality and timing of various processes that are included within the process of auditing. Moreover, the auditors should consider the asset impairment computations, measurement of fair value, legal issues about regulations and contracts, tax asset write-downs, fraud risk factors, superannuation fund enumeration and factors that upset the capacity of the enterprises as a going concern (Knechel and Salterio, 2016). Understanding the Business Environment and the Business Entity It is important for the auditors to have perfect understanding regarding the operations of a firm and its environment. They should also focus on particular regions of fiscal declarations in order to identify the material misstatements (Junior, Best and Cotter, 2014). In addition to these, the auditors of an organization should consider various regions of fiscal reporting, particularly those involve the impairments of several recorded asset value, adjustments in accounting, arrangements of debt among many and changes in the total capital of share. Documentation According to the Accounting Standard of Australia that is ASA 230, it can be stated that the auditor of an organization should maintain all the documents (Simnett, Zhou and Hoang, 2016). The reason behind making documentation is that it helps in making the matter certain about an auditor and this include he has an accurate and enough record of data and information regarding the performance of the firm with the aim to sustain the conclusion. Collapse of the Lehman Brother and the Liability of the Auditors It has been found that the collapse of the American Investment Bank i.e. Lehman Brothers leads to the worst global financial crisis at the period of Great Depression. According to the financial experts, it is difficult to forecast the government activities in future. Moreover, they were unable to identify defaults regarding subprime mortgages that were liable for collapse of the firm. It has been found that the particular firm had insufficient liquidity, though it has huge asset base. Therefore, during the period, the other banks started to worry regarding the unsound condition of economy and thus, they shifted to other motive of protecting their interest and also to begin withdrawal of line credits. Moreover, Lehman was entirely exposed to U.S. market of real estate. It has been found that the firm put a huge quantity of $ 60 billion in the commercial market and thus it was counted as huge subprime mortgage (Junior, Best and Cotter, 2014). Therefore, collapse of Lehman is considered as the official triggering of financial downfall as it brought monetary recession in the society. It can be said that this collapse and the recession created a huge shock to both the international and domestic markets and remained as the largest filling of the bankruptcy. The fundamental issues of Lehman Brothers were developed for many years and were not revisited, whereas, the fraudulent activities of fiscal declarations that are incorporated by the organization itself aimed to cover up the key issues apparently. Moreover, it intended to buy time only for the pledge that was neglected and unappreciated by the firms auditor over an enhanced period of time. Thus, it can be said that the collapse of the particular Bank is considered as a vital lesson for the auditors of all organizations. Moreover, this particular incident puts direction towards the auditors liability for scrutinizing the fiscal declarations that are represented by the management department of the firms. Additionall y, an auditors responsibility is to judge a factor regarding the preparation and presentation of the fiscal statements fairly as per the principles of accounting that is the Australian Accounting Standards Board (Arens et al., 2015). Conclusion It can be concluded that the auditors of all organizations should prepare new strategies for gathering evidence regarding upholding the myriad fiscal statements of the management and to examine whether these statements have any corrective assertions within the limitations of materiality. Thus, in order to express any opinion, an auditor should scrutinize all the obtainable evidences for concluding and sustaining the material monetary statements. However, it has been found that the professional skepticism is able to drive the auditors judgment regarding the confirmations that are needed to obtain the particular state. Moreover, the accounting principles are perfunctory and prescriptive in nature. The auditing rules require behavioral nature as the mechanisms and tests are considered as much descriptive and more dependent on the auditors judgment. Therefore, the auditors are counted to be sovereign in their appearances and facts. Moreover, a greater descriptive reasoning is required to incorporate for concluding the standard has been met or not. As a result, the auditors should put importance on the review of the audit evidences, however, due care can also be implemented in the procedure of auditing. References Arens, A., Elder, R. and Beasley, M., 2014. Auditing and assurance services-An integrated approach; includes coverage of international standards and global auditing issues, in addition to coverage of.Boston: Aufl. Arens, A.A., 2016.Auditing and Assurance Services: Student Value Edition. Prentice Hall. Arens, A.A., Elder, R.J., Beasley, M.S. and Jones, J., 2015.Auditing: The Art and Science of Assurance Engagements. Pearson Canada. Barnard, B., Crous, C., DuPlessis, M., Lambrecht, J., Motholo, V., Penning, G., Rudman, R., Siebrits, J., Stumke, O., Swart, A. and Terblanche, A., 2014. Auditing and Assurance: Graded Questions and Applications.OUP Catalogue. Claessens, S. and Van Horen, N., 2015. The impact of the global financial crisis on banking globalization.IMF Economic Review,63(4), pp.868-918. Cohen, J.R. and Simnett, R., 2014. CSR and assurance services: A research agenda.Auditing: A Journal of Practice Theory,34(1), pp.59-74. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Grant, W. and Wilson, G.K., 2013.Consequences of the Global Financial Crisis(p. 287). Oxford University Press. Junior, R.M., Best, P.J. and Cotter, J., 2014. Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon.Journal of Business Ethics,120(1), pp.1-11. Knechel, W.R. and Salterio, S.E., 2016.Auditing: assurance and risk. Routledge. Kunz, R., Josset, D., Scholtz, H., Motholo, V., O'Reilly, G., Penning, G. and Rudman, R., 2014. Auditing Assurance: Principles Practice.OUP Catalogue. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2013.Auditing and assurance services. New York, NY: McGraw-Hill/Irwin. Redmayne, N.B., 2013. Auditing and Assurance Services and Ethics in Australia: An Integrated Approach.Journal of Accounting Organizational Change. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities.Auditing: A Journal of Practice Theory,35(3), pp.1-32. Simnett, R., Zhou, S. and Hoang, H., 2016. Assurance and other credibility enhancing mechanisms for integrated reporting. InIntegrated Reporting(pp. 269-286). Palgrave Macmillan UK. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education.

The Characterization Of Arthur Dimmesdale Essay Research free essay sample

The Characterization Of Arthur Dimmesdale Essay, Research Paper Rev. Arthur Dimmesdale is one of the major characters in the narrative The Scarlet Letter. In this narrative Arthur Dimmesdale plays the portion of the towns reverend. He has a high place in society and is viewed as one of the good and polite sort of cat by the society. This adult male has a kind of dark side ; he has a small secret that no 1 knows except for the chief character, Hester Prynne. This small secret that he has kept hidden from the Townspeople all this clip ; are in fact that he had commited adultery by holding an matter with Hester Prynnee. From maintaining this secret hidden all this clip, Arthur Dimmesdale has undergone Some type of psylogical harm. Through this psylogical harm he besides undergoes physical harm. This physical harm is a cicatrix of an Angstrom on his thorax. You may be inquiring why an Angstrom. We will write a custom essay sample on The Characterization Of Arthur Dimmesdale Essay Research or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Well, as you may remember, when Hester Prynne was commited as an adultress they made her have on the missive A on the chest country of her vesture. So, Arthur Dimmesdale must hold felt so bad that he didn t confess to being the mand that Hester Prynne had an matter with, that his psylogical province of head produced the A on his thorax. You may frequently happen Mr. Dimmesdale with his manus over his thorax. This may be because of the A on his thorax, who knows? Or maybe it is because his psyche has been injured and he feels hurting from this. Some good has come from this matter. Due to this matter, they have produced a Beautiful small miss named Pearl. On the other manus, the bad that has happened was that Dimmesdale didn T confess about the matter, which made him kind of a prevaricator. Since he didn t confess, Hester and Pearl have to populate in privacy. Another bad thing that has happened is vengence by the chilling hubby of Hester Prynne, Dr. Roger Chillingworth. Dr. Chillingworth seeks retaliation on the adult male, who has had an matter with his married woman, Hester Prynne. When Dr. Chillingworth finds out about Rev. Dimmesdale and Hester, he tries to make full the clergyman s head with dejecting ideas of what he has done and by making this tries to destruct the clergyman s psyche. So in decision, Arthur Dimmesdale is a adult male with minor jobs. He is a good adult male who in his bosom asks the Godhead for the forgivness that he deserves. In the terminal he has found felicity with Hester and Pearl.